P.S. SADASIVAN Vs. STATE OF KERALA

JUDGEMENT

(1.) Since common questions of law and fact are involved in these revision petitions, they are clubbed together, heard and disposed of by this common order.

(2.) In these revision petitions, the petitioner calls in question the legality or otherwise of the order passed by the Kerala Sales Tax Appellate Tribunal in T. A. Nos. 476 to 481 of 1997 dated February 11, 2003. By the impugned order, the Tribunal has rejected the claim of the petitioner for levying reduced rate of tax on inter-State sales as provided under Section 8(2A) of the Act.

(3.) The facts in a nutshell are as follows: